Few bits from Paul Taylor's Athletic piece on Forest's PSR case: theathletic.com/5308309/2024/03/01/nottingham-forest-psr-hearing-explained/?source=emp_shared_article
Forest are understood to have breached by a higher figure than Everton, who had an overspend of £19.5million on their allowable losses of £105m over a three-year period.
Forest had been told by Tottenham Hotspur that they would make a bid for the Wales international once the sale of Harry Kane to Bayern Munich was completed. In the meantime, several bids from Brentford were rejected in June, worth in the region of £30m. Forest could have sold their prize asset within the financial period in which their losses were being assessed, but only for a figure that was far below their market value for him, which was £50m. The fact Johnson was not keen on a move to Brentford might also have been a stumbling block.
Hopefully, the intent from Spurs will help (although it does beg the question of what would have happened if Kane to Bayern had fallen through).